Eppeltone Engineers Ltd Management Discussions

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

As Company got listed on NSE SME Emerge Platform on 24.06.2025 and this report pertains to year ended 31.03.2025, so it is not applicable for this financial year Annual Report.

As Company got listed on NSE SME Emerge Platform on 24.06.2025 and this report pertains to year ended 31.03.2025, so MD/CFO Certification (Under regulation 17(8) of SEBI (LODR) Regulations, 2015), Certificate Of Compliance With The Code Of Conduct Policy [Regulation 34(3) read with Schedule V (Part D) of the SEBI (LODR) Regulations, 2015, Certificate On Non-Disqualification Of Directors (Pursuant to Regulation 34(3) and Schedule V Para C Clause (10) (i) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015) are not applicable for this financial year Annual Report.

The Company affirms that it has duly complied with all provisions of the Maternity Benefit Act, 1961, and has extended all statutory benefits to eligible women employees during the year.

Your directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items during the year under review:

• There were no significant or material orders passed by the Regulators or Courts or Tribunals which impact the going concern status and Companys operations in future.

• The Company has complied with Secretarial Standards issued by the Institute of Company Secretaries of India on Board and General Meetings.

• There was no commission paid by the company to its managing director or whole-time directors, so no disclosure required in pursuance to the section 197(14) of The Companies Act, 2013.

• No application has been made under the Insolvency and Bankruptcy Code; hence the requirement to disclose the details of application made or any proceeding pending under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) during the year along with their status as at the end of the financial year is not applicable; and

• The requirement to disclose the details of difference between amount of the valuation done at the time of onetime settlement and the valuation done while taking loan from the Banks or Financial Institutions along with the reasons thereof, is not applicable.

All other applicable informations to be reported in Boards Report are either nil or not applicable on the Company.

Your directors wish to place on record their deep appreciation for the cooperation extended by the bankers and the services rendered by the employees at all levels and their dedication.

The statements contained in the Boards Report contain certain statements relating to the future and therefore are forward looking within the meaning of applicable laws and regulations.

Various factors such as economic conditions, changes in government regulations, tax regime, other statues, market forces and other associated and incidental factors may however lead to variation in actual results.